Deemed exports designation clarifies GST treatment for supplies under Advance Authorisation and export-linked authorisations. Notification designates specified supplies as deemed exports for GST: supplies against Advance Authorisation, supplies of capital goods against Export Promotion Capital Goods Authorisation, supplies to approved Export Oriented Units, and supply of gold by specified banks or PSUs against Advance Authorisation; key terms are defined with reference to the Foreign Trade Policy 2015-20 to align these domestic transactions with export-linked GST treatment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed exports designation clarifies GST treatment for supplies under Advance Authorisation and export-linked authorisations.
Notification designates specified supplies as deemed exports for GST: supplies against Advance Authorisation, supplies of capital goods against Export Promotion Capital Goods Authorisation, supplies to approved Export Oriented Units, and supply of gold by specified banks or PSUs against Advance Authorisation; key terms are defined with reference to the Foreign Trade Policy 2015-20 to align these domestic transactions with export-linked GST treatment.
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